41-502. Collection and payment of tax.

41-502

Chapter 41.--INTOXICATING LIQUORS AND BEVERAGES Article 5.--GALLONAGE TAX; COLLECTION AND DISPOSITION

      41-502.   Collection and payment of tax.The secretary of revenue shall prescribe, by rules andregulations adopted pursuant to K.S.A. 41-210 and amendments theretoand designed to protect the revenue of this state, a method ofreporting, paying and collectingthe tax imposed byK.S.A. 41-501 and amendments thereto, otherthan the affixture tooriginal packages of alcoholic liquor of stamps or other visibleevidence of the payment of such tax. Such tax shall be paid onor beforethe 15th day of the calendar month next succeeding the month in which thedistributor acquires possession of alcoholic liquors made taxable bythe provisions of K.S.A. 41-501 and amendments thereto. The reporting andpayment thereof within the time prescribed by this section and in themanner prescribed by therules and regulations shall constitute a compliance with the provisionsof K.S.A. 41-501 and amendments thereto.

      History:   L. 1949, ch. 242, § 54; L. 1953, ch. 238, § 7; L. 1958,ch. 14, § 3(Special Session); L. 1973, ch. 200, § 1; L. 1983, ch. 161, § 13;L. 1985, ch. 170, § 11;L. 1989, ch. 146, § 4;L. 1993, ch. 20, § 8; July 1.